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IN RE TAX PROTEST OF SPANGLES, INC.

No. 67,454

17 Kan. App. 2d 335 (1992)

835 P.2d 699

IN THE MATTER OF THE PROTEST OF SPANGLES, INC., FOR REFUND OF TAXES PAID IN SEDGWICK COUNTY, KANSAS DOCKET No. 88-2500-PR.

Court of Appeals of Kansas.

Opinion filed August 7, 1992.

Attorney(s) appearing for the Case

David J. Wood, of Dresie, Jorgensen & Wood, P.A., of Wichita, for appellant/cross-appellee Spangles, Inc.

John C. Roberts, assistant county counselor, for appellee/cross-appellant Sedgwick County.

Before BRAZIL, P.J., ELLIOTT and PIERRON, JJ.

Petition for review denied 251 Kan. 938 (1992).

ELLIOTT, J.:

In this case, the Kansas Board of Tax Appeals (BOTA) denied a protest and application for refund by Spangles, Inc., (Spangles) for taxes on building improvements which were assessed and levied separate from those on the underlying land. Spangles appeals the district court's order affirming BOTA's order, and Sedgwick County cross-appeals.

We reverse the decision of the district court; the...

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